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2023 (12) TMI 167 - CESTAT AHMEDABADQuantum of cash refund - Refund of wrongly paid Central Excise duty on the goods supplied - how much cash refund is to be given to the appellant? - HELD THAT:- Since different amounts have been shown Central Excise duty paid in cash both by the department as well as by the appellant - it will be appropriate to remand the matter back to the Adjudicating Authority to re-determine the amount of cash after taking into consideration the submissions which have been made by the appellant with regard to claim of cash payment of Central Excise duty amounting to Rs. 76,57,238/- and decide the matter after due verification of facts of cash payment of Central Excise duty and accordingly decide the refund claim again after taking into consideration the claim of the appellant. Appeal allowed by way of remand.
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